Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: People's Republic of China 2012 Combined: Phase 1 + Phase 2 PDF Download
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Author: OECD Publisher: OECD Publishing ISBN: 9264178260 Category : Languages : en Pages : 127
Book Description
This report examines the People's Republic of China's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Author: OECD Publisher: OECD Publishing ISBN: 9264178260 Category : Languages : en Pages : 127
Book Description
This report examines the People's Republic of China's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Author: OECD Publisher: OECD Publishing ISBN: 926420556X Category : Languages : en Pages : 127
Book Description
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for the People's Republic of China, now incorporating Phase 2 ratings.
Author: Publisher: ISBN: Category : Taxation Languages : en Pages : 107
Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commenta.
Author: OECD Publisher: OECD Publishing ISBN: 9264168974 Category : Languages : en Pages : 118
Book Description
This report examines the Republic of Korea's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Author: OECD Publisher: OECD Publishing ISBN: 9789264168961 Category : Languages : en Pages : 116
Book Description
This report examines the Republic of Korea's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Author: Oecd Publisher: OCDE ISBN: 9789264205550 Category : Business & Economics Languages : en Pages : 120
Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "Fishing expeditions" are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined " Phase 1 plus Phase 2 " reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
Author: OECD Publisher: OECD Publishing ISBN: 9264178686 Category : Languages : en Pages : 122
Book Description
This report examines Greece's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Author: OECD Publisher: OECD Publishing ISBN: 9789264126619 Category : Languages : en Pages : 92
Book Description
This publication reviews the quality of Macao, China's legal and regulatory framework for the exchange of information for tax purposes.
Author: Oecd Publisher: ISBN: 9789264911543 Category : Taxation Languages : en Pages : 155
Book Description
On cover & title page: Peer review report on the exchange of information on request. On title page: March 2019 (reflecting the legal and regulatory framework as at December 2018)
Author: OECD
Author: OECD
Author: OECD
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Author: OECD
Author: OECD
Author: Oecd
Author: OECD
Author: OECD
Author: OECD
Author: Oecd